Koncepcja rachunku kosztów w zakładzie gospodarowania odpadami
Cost accounting for the waste disposal plants
Author(s): Robert KowalakSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: cost accounting; waste disposal plants
Summary/Abstract: The article presents the concept of cost accounting for the waste disposal plants. Communities have discovered that integrated waste disposal plants can minimize costs and environmental effects and maximize recovery and conservation of energy and materials. Some waste cannot be successfully recycled, composed and converted to energy. In addition, some waste will always need to be landfilled. Four primary waste management paths are: recycling, composting, waste-to-energy and land disposal. Depending on the scope and complexity of waste cost management program, cost centers might be established for any or all of the following: collection, waste transfer stations, waste transport, waste management facilities, support services.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2013
- Issue No: 287
- Page Range: 102-111
- Page Count: 10
- Language: Polish